EIYA CONSULT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
EIYA CONSULT
Largest movements
- Cash +€721,141
up €721,141 (+82.3%), from €876,745 to €1.6m
mainly Short-term financial debts (+€605,000) and Debts after one year (+€343,869)
- Tangible fixed assets +€458,171
up €458,171 (+276.6%), from €165,670 to €623,841
of which Land and buildings: +€523,255
- Receivables after one year +€450,000
new in 2025: €450,000
- Receivables within one year -€130,412
down €130,412 (-87.0%), from €149,883 to €19,471
of which Other amounts receivable: -€129,930
- Stocks and contracts -€108,450
no longer reported in 2025 (was €108,450)
- Short-term financial debts +€605,000
up €605,000 (+122.2%), from €495,000 to €1.1m
- Debts after one year +€343,869
up €343,869 (+2781.8%), from €12,361 to €356,230
- Reserves +€271,497
up €271,497 (+55.6%), from €488,018 to €759,515
- Other debts +€185,077
new in 2025: €185,077
- Tax, wage and social debts -€32,008
down €32,008 (-11.4%), from €279,862 to €247,854
of which Taxes: -€32,616
- Gross operating margin -€40,173
down €40,173 (-8.4%), from €478,526 to €438,353
- Taxes -€18,928
down €18,928 (-14.8%), from €127,788 to €108,860
- Financial income +€8,409
up €8,409 (+2156107.7%), from €0 to €8,409
- Depreciation +€8,329
up €8,329 (+1521.6%), from €547 to €8,877
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,324,918 | €2,699,353 | +€1.4m | +103.7% |
| Fixed assets | 21/28 | €165,670 | €623,841 | +€458,171 | +276.6% |
| Tangible fixed assets | 22/27 | €165,670 | €623,841 | +€458,171 | +276.6% |
| Land and buildings | 22 | - | €523,255 | +€523,255 | |
| Plant, machinery and equipment | 23 | €1,211 | €2,357 | +€1,146 | +94.6% |
| Furniture and vehicles | 24 | €79 | €98,229 | +€98,150 | +124714.5% |
| Assets under construction and advance payments | 27 | €164,380 | - | -€164,380 | |
| Current assets | 29/58 | €1,159,248 | €2,075,512 | +€916,264 | +79.0% |
| Amounts receivable after more than one year | 29 | - | €450,000 | +€450,000 | |
| Other amounts receivable | 291 | - | €450,000 | +€450,000 | |
| Stocks and contracts in progress | 3 | €108,450 | - | -€108,450 | |
| Stocks | 30/36 | €108,450 | - | -€108,450 | |
| Amounts receivable within one year | 40/41 | €149,883 | €19,471 | -€130,412 | -87.0% |
| Trade receivables | 40 | €19,741 | €19,259 | -€482 | -2.4% |
| Other amounts receivable | 41 | €130,142 | €212 | -€129,930 | -99.8% |
| Cash at bank and in hand | 54/58 | €876,745 | €1,597,886 | +€721,141 | +82.3% |
| Deferred charges and accrued income | 490/1 | €24,170 | €8,154 | -€16,015 | -66.3% |
| Total equity and liabilities | 10/49 | €1,324,918 | €2,699,353 | +€1.4m | +103.7% |
| Equity | 10/15 | €493,018 | €764,515 | +€271,497 | +55.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €488,018 | €759,515 | +€271,497 | +55.6% |
| Distributable reserves | 133 | €488,018 | €759,515 | +€271,497 | +55.6% |
| Amounts payable | 17/49 | €831,899 | €1,934,838 | +€1.1m | +132.6% |
| Amounts payable after more than one year | 17 | €12,361 | €356,230 | +€343,869 | +2781.8% |
| Financial debts | 170/4 | €12,361 | €356,230 | +€343,869 | +2781.8% |
| Amounts payable within one year | 42/48 | €805,692 | €1,574,227 | +€768,536 | +95.4% |
| Current portion of amounts payable after more than one year | 42 | €23,677 | €40,160 | +€16,483 | +69.6% |
| Financial debts | 43 | €495,000 | €1,100,000 | +€605,000 | +122.2% |
| Credit institutions | 430/8 | €495,000 | €1,100,000 | +€605,000 | +122.2% |
| Trade debts | 44 | €7,153 | €1,136 | -€6,017 | -84.1% |
| Suppliers | 440/4 | €7,153 | €1,136 | -€6,017 | -84.1% |
| Taxes, remuneration and social security | 45 | €279,862 | €247,854 | -€32,008 | -11.4% |
| Taxes | 450/3 | €279,862 | €247,246 | -€32,616 | -11.7% |
| Remuneration and social security | 454/9 | - | €608 | +€608 | |
| Other amounts payable | 47/48 | - | €185,077 | +€185,077 | |
| Accrued charges and deferred income | 492/3 | €13,846 | €4,380 | -€9,466 | -68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | €8,877 | +€8,329 | +1521.6% |
| Other operating charges | 640/8 | €453 | €1,234 | +€781 | +172.4% |
| Gross operating margin | 9900 | €478,526 | €438,353 | -€40,173 | -8.4% |
| Operating profit (loss) | 9901 | €477,525 | €428,242 | -€49,283 | -10.3% |
| Financial income | 75/76B | €0 | €8,409 | +€8,409 | +2156107.7% |
| Recurring financial income | 75 | €0 | €8,409 | +€8,409 | +2156107.7% |
| Financial charges | 65/66B | €54,276 | €56,295 | +€2,020 | +3.7% |
| Recurring financial charges | 65 | €54,276 | €56,295 | +€2,020 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €423,250 | €380,356 | -€42,894 | -10.1% |
| Income taxes | 67/77 | €127,788 | €108,860 | -€18,928 | -14.8% |
| Profit (loss) for the period | 9904 | €295,462 | €271,497 | -€23,965 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €295,462 | €271,497 | -€23,965 | -8.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.